CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Corporate Law : EPFO simplified PF withdrawal rules by reducing categories and easing eligibility, but most claims continue to fail because of KYC...
Income Tax : The Income Tax Department has explained the tax treatment of gratuity, pension, leave encashment, provident funds, NPS, and retire...
Income Tax : Under the earlier law, even a one-day delay in depositing employee contributions resulted in permanent tax disallowance. The new r...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : EPFO increases the auto-settlement limit for advance claims to ₹5 lakhs, enabling faster access to funds for members across vari...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...
Income Tax : The ITAT Ahmedabad upheld the disallowance of employees' PF/ESI contributions deposited beyond the due dates prescribed under the ...
Income Tax : The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between b...
Income Tax : The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing wh...
Income Tax : The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's d...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
Corporate Law : The authority held that pension contributions wrongly paid for ineligible members must be recalculated with interest, transferred ...
Corporate Law : EPFO has confirmed that the Aadhaar–UAN seeding deadline will not be extended beyond 31 October 2025. Employers must ensure full...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...
In this regard, I am directed to inform that the President, Central Staff Welfare Committee/Central P. F. Commissioner has decided on 21.09.2016 that the Death Relief fund will be given in all cases of death while in service at the rate applicable to cases of unnatural death.
Introduction of Declaration Form [New Form No. 11] in place of the existing Form No. 11 (New) is ordered with immediate effect. The Declaration Form [Nee Form No. 11] will also replace Form No. 13 in all such cases where existing member of the Provident Fund makes a request for transfer of his fund availing the facility of Universal Account Number (UAN).
It has been decided that in case of duplicate UANs issued to one EPF member as mentioned above, the following solutions are detailed below: • The members should be advised to apply for P.F. transfer from previous EPF account to the present EPF account.
With the implementation of internet banking, the date of debit from the employer’s account may be taken as date of payment for the purpose of levy of damages by way of penalty. Other issues e.g. delay in credit in EPFO’s accounts or delay in transfer of funds for investment by banks may be dealt in accordance with banking agreements with different banks.
PF settlement amount forwarded to the member’s Jandhan Bank A/c were being rejected by the bank for the reason that Jandhan Bank A/c has got a credit limit of Rs. 1,00,000/- and no transaction, debit credit beyond that limit is allowed in this account. The matter was taken up with Ministry of finance to relax the conditions imposed on the bank accounts opened in Pradhan Mantri Jandhan Yojna (PMJDY)’
Funds lying with a private Provident Fund Trust where the establishment which was granted exemption/ relaxation, but is lying closed since long and the Trust is running illegally cannot be said to be safe and in the interests of the employees.
Attestation of an employer on the Declaration form would not be required for both Form No. 31 & Form No. 31(UAN). However, the Claim Form No. 31 shall continue to be attested by the employer.
It has been informed by few employers, members and field offices that member IDs o members in some cases have been wrongly linked to UAN of other members. This has happened because of wrong approval by the employer . It has been requested to delink the member IDs from such wrongly linked UANs.
In para 5 of Head Office circular dated 05.2015 cited at (1) above, it was instructed that in the cases of provident, fund withdrawal (Form-19) wherever TDS has to be deducted @10%, the same may be approved on Form-19 by the APFC (Accounts) and wherever TDS @34.608%, it shall be approved on Form-19 by RPFC level officer.
This court is of the opinion that ultimate control both the financial and human resources/ are vested with the petitioner. So also, unity of management and control functional integrity and unity of purpose/ are obviously evident from the above clauses
